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Impact of the audit committee on audit fees : a review and future research agenda

Nerantzidis, Michail; Koutoupis, Andreas; Drogalas, George - In: Cogent business & management 10 (2023) 2, pp. 1-30

Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of...

Persistent link: https://www.econbiz.de/10014503266

Confirmation of a crisis leadership model and its effectiveness : lessons from the COVID-19 pandemic

Sreejith Balasubramanian; Fernandes, Cedwyn J. - In: Cogent business & management 9 (2022) 1, pp. 1-31

validating a robust multi-dimensional crisis leadership model and ii) measure its effectiveness in handling the crisis. A higher … predictive validity (effectiveness in handling the crisis) were proposed based on the review of crisis leadership literature …/appropriateness of each construct and the predictive power of the crisis leadership model in explaining the organizations' effectiveness …

Persistent link: https://www.econbiz.de/10014420317

Control and accountability in supply chain management : evidence from a South African metropolitan municipality

Sibanda, Modeni Mudzamba; Zindi, Beauty; Maramura, … - In: Cogent business & management 7 (2020) 1, pp. 1-14

Accountability requires supply chain management (SCM) public officials to account for, report on, explain and justify activities, and accept responsibility for municipal financial expenditure outcomes. Regardless of having SCM systems in place, efficiency in terms of procuring, tendering and...

Persistent link: https://www.econbiz.de/10012627686

Effects of trade logistics on international trade : a systematic literature review

Yekini Ojenya Salawu; Seyed Mohammedreza Ghadiri; … - In: Cogent business & management 9 (2022) 1, pp. 1-11

There have been experiences of a declining interest in trade logistics and international trade research in the practitioners' communities. The body of research on its development appears fragmented owing to several and continuous progressive areas which covered many fields. From the transport...

Persistent link: https://www.econbiz.de/10014429639

Role of financial literacy in achieving financial inclusion : a review, synthesis and research agenda

Khan, Falak; Siddiqui, Muhammad Ayub; Imtiaz, Salma - In: Cogent business & management 9 (2022) 1, pp. 1-37

Financial inclusion is an international policy agenda and can be achieved through financially literate people, who can make informed financial decisions and improve individuals' well-being. The area of Financial Literacy and Financial Inclusion is fairly highlighted in the literature; however,...

Persistent link: https://www.econbiz.de/10014420493

Rethinking the accounting ethics education research in the post- COVID-19 context

Mardawi, Zeena; Seguí-Mas, Elies; Tormo-Carbó, Guillermina - In: Cogent business & management 8 (2021) 1, pp. 1-18

Now more than ever before, studies of accounting ethics should be at the front of every research that is commenced throughout and following COVID-19 to protect students, academics, professionals, and broader communities. Accounting Ethics Education Research is traditionally linked to the global...

Persistent link: https://www.econbiz.de/10012629673

Mapping challenges and methodologies for providing PSS : a thematic and descriptive analysis

Bake, John Sakwe; Pessôa, Marcus Vinicius Pereira; … - In: Cogent business & management 7 (2020) 1, pp. 1-27

Product service systems (PSS) are seen as a viable option for enhancing the competitiveness of organizations that produce stand-alone products and services. Although there are various opportunities associated with PSS, research evidence shows that product manufacturers face challenges in...

Persistent link: https://www.econbiz.de/10012632049

The adoption of business intelligence systems in small and medium enterprises in the healthcare sector : a systematic literature review

Isyaku Salisu; Mazlan Bin Mohd Sappri; Mohd Faizal Bin Omar - In: Cogent business & management 8 (2021) 1, pp. 1-22

In this era of industrial revolution (IR 4.0), coupled with the emergence of the deadly global pandemic of COVID-19, healthcare organizations are compelled to embrace new technologies for their routine decision-making. The Business Intelligence System (BIS) is one of the emphasized innovations,...

Persistent link: https://www.econbiz.de/10012650779

Corporate risk disclosure : a systematic literature review and future research agenda

Mbithi, Erastus; Moloi, Tankiso; Wangombe, David - In: Cogent business & management 9 (2022) 1, pp. 1-23

This paper provides a systematic review of literature on corporate risk disclosure (CRD): meaning, measures of quality of CRD and directions for future research. This was achieved by obtaining journals from the Association of Business Schools (ABS) 2021 journal ranking guide. The next step...

Persistent link: https://www.econbiz.de/10014433785

Organizational culture : a systematic review

Tadesse Bogale, Addisalem; Debela, Kenenisa Lemi - In: Cogent business & management 11 (2024) 1, pp. 1-23

implications for organizational effectiveness and efficiency. …

Persistent link: https://www.econbiz.de/10014519234